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Research on Professional Responsibility and Ethics in Accounting

Research on Professional Responsibility and Ethics in Accounting

Hardcover

Series: Research on Professional Responsibility and Ethics in Accoun, Book 16

AccountingBusiness General

ISBN10: 1780527608
ISBN13: 9781780527604
Publisher: Emerald Pub Ltd
Published: Sep 3 2012
Pages: 248
Weight: 1.10
Height: 0.60 Width: 6.10 Depth: 9.30
Language: English
The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.

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